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ACCA Qualification Changes from 2027: New Syllabus & Structure

Published on: January 9, 2026

 

ACCA have redesigned the Qualification over three levels – Knowledge, Expertise and Strategic Professional, with a Foundations route (for those who don’t meet the minimum entry criteria). These changes impact both new aspirants planning to start ACCA and existing students currently pursuing the course.

One can now gain the BSc Professional Accountancy degree with the University of London. This option will allow the students to achieve a prestigious academic qualification from one of the world’s leading universities and ACCA membership at the same time.

When Do the Changes Come Into Effect?

 The new syllabus will only be implemented from the September 2027 exam session.

  • All exams until June 2027 will follow the current syllabus.
  • September 2027 onwards, the new structure will come into play.
  • ACCA has also released a Transition Tool to help students map their current progress to the new syllabus. 

For Students Starting ACCA in 2026–2027

  • If you begin your ACCA journey in 2026, you are likely to follow a hybrid path — a mix of the current and the new structure.
  • If you start in 2027, you will follow the new qualification structure entirely.

 

WHAT ARE THE CHANGES IN ACCA QUALIFICATION?

The updated ACCA qualification has been designed to make students future-ready, with a strong focus on technology, data analytics, and sustainability.

  • ACCA has reduced the exams from 13 to 11
  • Integrated more digital skills, AI, and sustainability
  • Introduced new Employability modules
  • Renamed skills level to Expertise
  • Added Data Science Professional option at the Strategic level

 

ACCA Syllabus has been redesigned as follows:

FOUNDATION LEVEL

  • For those who don't meet the minimum entry requirement to study the future ACCA Qualification, they can go for the foundation level exams. 
  • Once the exam is completed successfully, the student can transfer onto the ACCA qualification.

KNOWLEDGE LEVEL

  • Students who meet the minimum entry criteria will begin their ACCA Qualification journey with the knowledge level.
  • At the Knowledge level, students will complete three mandatory exams:
  • K1 Financial Accounting
  • K2 Management Accounting
  • K3 Business Law
  • These exams must be completed alongside the Responsible Business Management Essential Employability Module.
  • On successful completion of the exams and the Essential Employability Module, students will be awarded the Higher Diploma in Accounting and Business.

 

EXPERTISE LEVEL

  • At the Expertise Level of the ACCA Qualification, students will be developing the strong, broad, and practical finance qualities.
  • At the Expertise level, students will complete five mandatory exams:
  • E1 Taxation
  • E2 Financial Reporting
  • E3 Audit, Risk, and Control
  • E4 Finance and Investment
  • E5 Performance with Data Analysis.

 

  • On successful completion of the exams and the Essential Employability Module, students will be awarded the Advanced Diploma in Accounting and Business.
  • There is also a route to gain the BSc Professional Accountancy degree with the University of London.  

 

STRATEGIC PROFESSIONAL LEVEL

  • At the Strategic Professional level, there will be two core exams and one Options exam. 
  • The two core exams and the essential employability module will provide students with the skills and competencies required to work in any sector or role within the accountancy profession. 
  • Options exams then allow for flexibility and the ability to specialise in an area of interest, gaining deeper knowledge of a subject area. 
  • The five Options exams offered enable students to select the advanced option that best suits their interests and career aspirations.
  • At the Strategic Professional level, students will complete two mandatory core exams:
  • S1 Business and Sustainability Reporting
  • S2 Strategic Business Leader

 

As well as one Options exam, chosen from five Options:

  • SAA Audit and Assurance Professional
  • SCF Corporate Finance Professional
  • SDS Data Science Professional
  • SPI Performance and Insights Professional
  • STA Taxation Advisory Professional.

 

  • A new Options exam is introduced, Data Science Professional, has been introduced to allow students to specialise in data science and analytics.
  • These exams must be completed alongside the Ethical, Sustainable Leadership Essential Employability Module.

 

 

 

 

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